Section 1 ARE YOU A Transferor IN Relation TO A NON Resident Trust Estate
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2004/chapter-2-transferor-trust-and-related-measures/part-1-are-you-subject-to-the-transferor-trust-measures/section-1-are-you-a-transferor-in-relation-to-a-non-resident-trust-estate
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